Supreme Court · 1970 INSC 19 · Decided 12 February 1970
Joint Commercial Tax Officer, Harbour DIV. Ii, Madras v. Young Mens Indian Association (REG.) Madras & ORS.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 19 · [1970] 3 S.C.R. 680
- Case number
- CIVIL APPEAL No. 1724/1967
- Decided
- 12 February 1970
- Bench
- M. HIDAYATULLAH, J.C. SHAH, K.S. HEGDE, A.N. GROVER, A.N. RAY, I.D. DUA (6-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Companies Act Section 26
Headnote
B Madras General S<les Tax Act, 1959, s. 2(g) Exp. I & S 2(n) Exp, 1- MenJbers' c:1~,b-S11pply of 1efrcs/1111entS to ine1nbers and their guests- C Whether, sales tax /eviable. The respondents are members' clubs. They supply refreshments in the snacks and beverages to their members or their guests to be paid for by the members. The articles necessary for this purpose are purchased by the clubs in the market out of club funds which consist­ ed of the subscription of the members. The preparations are made within the club premises and
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